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    <description>Reimbursement of electricity and water charges recovered from a tenant alongside rented premises may attract Service Tax if those reimbursements constitute a deemed or taxable service that is not excluded by the negative list or the applicable Mega Notification; if such reimbursements fall within exclusions, they will not be taxable.</description>
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      <description>Reimbursement of electricity and water charges recovered from a tenant alongside rented premises may attract Service Tax if those reimbursements constitute a deemed or taxable service that is not excluded by the negative list or the applicable Mega Notification; if such reimbursements fall within exclusions, they will not be taxable.</description>
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